Professional Documents
Culture Documents
Soale Zaban Takhasosi .Accportal - Com.razaghipdf
Soale Zaban Takhasosi .Accportal - Com.razaghipdf
1) People
2) People who
4) That people
1) release
2) releases
3) relesing
4) in released
1
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
………to swim.
1) derive
2) establish
3) interpret
4) circulate
2
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) concept
2) transfer
3) distinction
4) conclusion
6. reports said that seven people had died, though this was not
confirmed later.
1) Initial
2) Excessive
3) Apparent
4) Sufficient
7. He damaged his leg so badly in the accident that the bone was
3
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
………
1) emerged
2) exposed
3) excluded
4) indicated
next week
1) flexible
2) accurate.
3) arbitrary
4) voluntary
4
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) simulation
2) paradigm
3) extinction
4) inference
10. I don't want to her achievements, but she did have a lot of
help.
1) collapse
2) estimete
3) encounter
4) diminish
5
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
reach the point of having ….12…. small piece of gold that it would
that and have agreed that if they continue to cut a piece of gold in
half - they would ….13…. reach a particle called the atom (in this
that retains the chemical ….14….. of the element.· One gold atom
gold that can be seen with a microscope. The atom, therefore is the
6
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) cutting
4) very
4) fundamentally
4) circumstances
4) constitutes
PASSAGE 1:
7
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
8
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
9
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
to ................................................................. .
1) accepted
2) included
3) spread
4) taught
10
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
Revolution
PASSAGE 2:
11
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
dimensions, referred to as its debit (or left side) and credit (or
rith side) aspects, and each of these of these two aspects has
12
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
13
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
to...........
1) involves
2) trains
3) works
4) writes
14
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
PASSAGE 3:
15
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
16
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
17
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) such resources
2) ownership interests
3) business enterprises
4) these organizations
18
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
taxes
bodies
the dividend policy of the firm are the dividend yield and the
19
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
dividend…..
1) per share
2) payout ratios
3) received
dollar per share, were sold for a price of 10 dollars per share, what
20
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) 1,000,000 dollars
2) 100,000 dollars
3) 1,100,000 dollars
4) 900,000 dollars
21
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
common stock
credited
22
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
……
entities
companies
1) compliance auditing
2) performance auditing
3) financial auditing
4) governmental auditing
23
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
company
result of operations.
to ascertain whether….
24
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
GAAP.
25
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) liquidity
2) solvency
3) working capital
4) current ratio
1) utilization of assets
3) profit margin
4) liquidity
26
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
Method.
3) the allowance
1) the process
2) the FIFO
4) the LIFO
27
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
…… method
2) the FIFO
3) the LIFO
28
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) internal auditor
responsibility for….
29
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) the general fixed assets account group, and the general long-
1) an internal service
2) a special revenue
3) an enterprise
4) a nonexpendable trust
1) effective
30
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
2) persistent
3) respected
4) considerate
52- You can protect the floor with ---------- sheets of newspaper
1) mediating
2) restricting
3) overlapping
4) approaching
1) deviation
2) relevance
31
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
3) application
4) permanence
54- The road ---------- the highway a mile from here - you can't
1) intersects
2) interferes
3) intervenes
4) intercepts
55- The love and support of his family --------- him during his
1) resolved
2) sustained
3) assumed
32
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) determined
56- Anita had a(n) --------- arrangement with her brother - each
1) adjacent
2) coherent
3) analogous
4) reciprocal
1) attribution
2) simulation
3) association
4) specification
33
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
58- You had better not ---------- the car unlocked in this area - not
1) left
2) leave
3) to leave
4) leaving
1) to qualify
2) qualifying
3) qualification
4) he qualifies
drowsy.
34
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) that
2) when
3) than
4) which
work and relationships with other people. If you put (12) ----------
value in yourself, others will not value you, (13) ------------ want to
be with you. For if you are self-centered and don't have any real
concern for (14) ----------, you will be, in fact, harmful to your
l) 2) 3) is 4)
facing faces faced that
35
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
faces
4) a
1) 2) a 3)
great
some little little
deal
3) 4)
1) or
2) nor or nor
won't
they will they will
they
won't they .
4)
1) the 2) 3)
the
others other's others
others'
3) 4)
I) of 2) by
with about
PASSAGE 1:
36
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
are made to a bank account. Cheques are written to pay money out
balance their cheque-book each month are using such a system, and
can easily tell how much it owes it suppliers, how much customers
37
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
owe it, how much tax is due, etc. These journal entries are then
amounts recorded for that account from the journal together. This
entries have all been posted, the ledger accounts are added up in a
unadjusted trial balance is created. This lists all the balances from
all the accounts in the ledger. Notice that the values are not posted
to the trial balance, they are merely copied. At this point accounting
38
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
book keeping
entry system
journal
system is complex
39
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
3) ‘each document’
4)' totals'
1) a ledger and the values posted to the trial balance form part of
40
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
---.
1) 'indication'
2) 'estimation'
3) 'agreement'
4) ‘assessment’
PASSGE 2
41
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
at its greatest when the product is still at the design stage of its
42
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
and that the key to effective cost control is therefore optimizing the
43
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
past 60 years
management accounts
44
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
product design.
cost assessment.
activity-based costing
45
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) 'insufficient'
2) 'indeterminate'
3) 'unavailable'
4) 'unnecessary'
PASSAGE 3:
46
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
Nations standards for national accounts, the rules of the Bank for
she had to read literally an entire room full of books in order even
47
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
the GNP and GDP measures themselves advise against its use as a
48
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
passage?
49
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) 'measurement of well-being'
2) 'failures of measurement'
50
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
----------.
reforms
1) principle
2) warning
3) definition
4) authority
51
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
2) use drafts
3) ignores risk
52
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
2) risk minimization
4) profit maximization
diversifies away?
53
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
paid-in capital
1) capital expenditure
2) capital gain
3) capital dividend
4) capital asset
82- Assuming that two bonds are similar except for their
54
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) more sensitive
2) less sensitive
3) equally sensitive
2) forecast sales
55
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
footnote?
56
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
level at which
4) inventory is minimized
cash flow?
57
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) the rate that the firm has to pat to investors for its capital.
2) the minimum required rate of return that the firm must earn on
common stock.
capital.
58
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
period.
59
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
projects.
60
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
of risk.
1) Trust receipts
61
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
3) blanket lien
1) context
2) target
3) contrast
4) outcome
her career.
1) restraints
2) foundations
62
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
3) innovations
4) implications
rights………..
1) violations
2) proportions
3) consultations
4) perspectives
99 I’m afraid she has a very busy …………. At the moment and
1) schedule
2) procedure
3) commitment
63
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) interaction
100 If you are rude to other people, your child will ……… that
1) invoke
2) conform
3) assume
4) estimate
1) resolved
2) encountered
3) marked
4) transformed
64
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) evolved
2) debated
3) emerged
4) released
1) founded
2) displaced
3) occupied
4) eliminated
104) Since retiring Martha has been doing ……… work for the
Red Cross.
65
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
1) mutual
2) voluntary
3) arbitrary
4) inevitable
apartment.
1) specifically
2) consistently
3) considerably
4) temporarily
Grammar
66
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) that it affects
4) even though
4) will be improved
67
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
4) toward
PASSAGE 1
68
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
through time. This means that what initially is a good can become a
have positive utility, but beyond some point, additional units make
the consumer less happy, that is, they would not be chosen.
and therefore, it is important to realize that not all goods are good
all the time, and not all goods are goods to all people.
106- What would the best title be for the above passage?
69
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
point.
1) refuse to sell
70
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
2) decrease to sell
3) refuse to buy
4) decrease to buy
quantity increase…………
1) is always zero
71
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
PASSAGE2:
more valuable than the money. Some things are useful but not
72
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
73
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
74
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
I) a minor difference
3) no significant distinction
4) no remarkable difference
1) a touchable product
PASSAGE 3
75
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
accountants.
76
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
116- What would the possible topic be for the above passage?
77
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
78
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
121. What does the distribution and use of scarce resources in society
require?
79
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
122. What are the two main groups of accounting information users?
data?
125. What does give the assurance that management's reports were, in
approach.
131. The accounting function has evolved into two specialized fields:
80
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
142. What are called the amounts owed by a business to the others?
81
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
144. In the case that expenses exceed revenues, the result would be a
net (lose).
receivable.
decrease.
147. Some assets exist in the form of (value) legal claims or rights.
enterprise?
152. What are the two formats for preparing an income statement?
153. A balance sheet can be prepared using two forms. What are they?
82
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
155. What are the three activities by which cash flows are classified
during a period?
157. What are the two main books that accountants use, when they
158. The equality between the total of assets and the total of liabilities
plus owner's equity is one reason for (call) the statement of financial
159. The total claims of (credit) plus the claims of the owner equal the
160. The (equal) of assets and of the claims of creditors and the owner
equation.
83
آﻣﺎدﮔﯽ آزﻣﻮن: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
165. Transactions are first recorded in the (journalize) and then in the
ledger.
84
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
accounts.
increases?
determined?
85
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
decreases.
181. Numbers and names for all the accounts appear in the
known as ….
termed ….
185. A journal entry which has more than two debits and
86
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
188. The rules of debit and credit and the normal balances
statements.
87
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
with expenses?
worksheet?
basis of accounting.
88
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
accounting period.
overstated.
89
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
equation?
are they?
period?
balance?
transactions?
90
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
cross(refer).
posting.
nominal accounts.
91
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
enterprises.
allowances?
sold?
92
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
enterprise.
business.
93
ﻣﻮﺿﻮع : ﻋﻨﻮان :ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ
آﻣﺎدﮔﯽ آزﻣﻮن
94
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
product cost?
calculated?
242. What does the credit balance of the direct labor at the
costs.
95
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
costs.
machinery.
products.
96
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
(underapply).
occur.
97
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
reconciliation?
company?
company?
accounts?
98
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
receivables?
99
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
merchandises?
company.
100
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
279. What are the four methods for carrying out business
combinations?
combinations occur?
depend on?
investments into?
criteria should
be met?
101
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
asset's cost?
the asset?
depreciation?
accounting purposes?
102
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
have?
separate account?
goodwill?
liabilities?
103
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
liabilities?
costs?
104
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
discounts is used?
right?
are credited?
issuance costs?
105
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
stock?
contributed capital?
issued.
called?
earnings?
106
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
328. Why does a balance sheet omit many items that are of
balance sheet.
330. What are the major activities that their related cash
financial statements?
analysis?
income statement?
107
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
statement?
informative?
extraordinary?
business.
108
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
classifications.
109
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
must be recognized?
recognition.
(earn) process.
110
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
accounting changes.
accounting changes?
accounting principles?
\
principles for which a retroactive approach must be
applied.
111
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
contract?
lessee.
367. The lessee classifies leases into two groups. What are
they?
369. The lessor classifies leases into three types. What are
they?
profit?
112
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
based on?
they?
practice?
113
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
fundamental?
on?
information?
principles of accounting.
114
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
reports?
managerial reports?
involve?
395. There are two systems for costing products. What are
they?
115
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
of similar goods?
customers' specifications?
they?
milk?
402. Job cost sheet is the heart of a job cost system. What
116
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
report.
117
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
your health.
a. look up
b. turn up
c. give up
d. pick up
421. She has been trained well. So, she is ... to take the
118
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
job. a. qualified
b. surprised
c. scared
d. suitable
a. used work
b. used to work
c. used working
d. used worked
a. compromise
b. travel
c. confirm
d. comprise
119
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. feels
b. tries
c. work
d. treats
b. many
c. severe
d. significant
a. pretends
b. protects
c. presents
120
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
d. prevents
427. The fuel ... of big cars is more than small ones.
a. explosion
b. consumption
c. operation
d. production
a. operating activities
b. investing activities
c. financing activities
121
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. straight-line
b. declining balance
c. sum-of-the-years digits
d. None
a. current assets
b. stockholders' equity
c. current liability
122
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
restricted
432. People may have ... certain words so that the sounds
became
understandable to others.
a. began
b. imagine
c. repeated
d. indicate
433. Our computers are now small enough ... and some are
123
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. to keep
b. to carry
c. to calculate
d. to use
434. When you move from general to ... you have to give
a. artistic
b. collective
c. economic
d. specific
a. mark
b. score
124
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. wage
d. price
a. well-organized
b. well-calculated
c. well-decorated
d. well-corrected
437. I am sure that you will succeed because you know the
...
a. valuation
b. procedure
c. appointment
a. depreciation
125
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
b. treasurer’s salary
c. insurance on machinery
a. depletion
b. depreciation
c. amortization
d. appreciation
cash, is a ...
a. cash dividend
b. stock dividend
c. stock split
d. stock option
126
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
liability?
b. Creditors
c. Accounts payable
d. Deferred charges
termed ...
a. goods in transit
c. segregated goods
d. None
443. I really enjoyed the story you sent me, but the ending
127
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. prediction
b. predicting
c. predictable
d. predicted
a. interrupting
b. interrupted
c. to interrupt
d. interruption
a. shouldn't
b. mustn't
128
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. don't have to
d. had to
...
a. declined
b. reduced
c. required
d. devoted
a. looked after
b. looked forward
c. looked into
d. looked through
129
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. restricted
b. affected
c. represented
d. addicted
a. unlikely
b. unlawful
c. imperfect
d. ineffective.
450. I'm afraid this vase is anything but antique-in fact, it's
...
a. worthless
b. hopeless
130
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. meaningless
d. pointless
a. was taking
b. has taken
c. was taken
a. to go
b. if I go
c. I will go
d. to be going
131
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. so
b. so did
c. not did
d. neither did
seems to work.
a. up
b. back
c. in
d. out
a. single
132
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
b. one by one
c. private
d. individual
b. own
c. owe
d. hold
457. If you ... that you will do something, you say that you
a. claim
b. pretend
c. promise
d. complain
133
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
part in it.
a. involved
b. injured
c. suited
d. saved
a. station
b. neighbor
c. departure
d. destination
practice.
a. although
b. unless
134
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. except
d. without
461. In order to ... the ... of the court house, the city
a. augment-remnants
b. revitalize-mendacity
c. designate-apportionment
d. facilitate-renovation
462. Actors are often very ... since they must believe
a. tedious
b. egotistic
c. unequivocal
d. personal
135
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
is said to be….
a. swift
b. timely
c. urgent
d. prompt
464. The child ... to her mother, so that her father would
not here.
a. whistled
b. wrestled
c. whittled
d. whispered
136
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. recognized
b. recommended
c. reconciled
d. recounted
466. Seeing the murderer kill his victim was a terrible ...
a. plague
b. ordeal
c. quest
d. litter
enthusiastically.
a. applauded
b. advertised
137
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. assembled
d. appreciated
468. He ... that he had been the one to run away from the
fight.
a. refused
b. fulfilled
c. convinced
d. denied
a. remarkably
b. simultaneously
c. approximately
d. characteristically
470. That young man still denies ... the fire behind the
138
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
store.
a. to start
b. to be started
c. having started
471. ... that the hope for cancer control may lie in the use
of a vaccine.
a. believing
b. to believe
c. the belief
d. it is believed
a. alluded to
b. entitled to
139
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. substituted for
d. affiliated with
473. The poor man was ... of many things that money
could buy.
a. starved
b. deprived
c. terminated
d. confined
a. moreover
b. despite that
c. although
d. on the contrary
140
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. has taken
c. was taken
d. was taking
a. the thinking of
b. a thought on
c. about thinking of
d. the thought of
"Yes, I chose him because ... not only has the experience
141
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. he does
b. he has
c. he is
d. he
a. to say that
b. to say
d. saying
a. happened
142
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
b. happening
c. happen
d. has happened
b. has been
c. has to be
d. might be
a. I did
b. Though I did
c. If I did
143
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
d. If I do
a. 1960's
b. in 1960's
c. at the 1960's
d. in the 1960's
483. "It gets quite cold here in the winter." "Oh dear, I was
a. not to have to
b. I don't have to
c. I wouldn't
d. Not having to
144
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
they?"
a. dominated
b. the dominating
c. dominated
d. the domination
a. expect
b. was expected
c. had expected
d. am expecting
improvement?"
145
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. through which
b. therefore
c. which
d. however
a. more
b. most of
c. the more
d. the most
ordered, .. complete.
a. nor
b. both
146
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
c. or
d. but also
absence.
a. unable
b. unaware
c. disliked
d. excused
490.Mrs. Townsend was left to make all the ... for the
picnic by herself.
a. procedures
b. arrangements
c. provisions
d. organizations
147
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
491.You'd better set off ten minutes early ... there is a lot
of traffic.
a. in case
b. so that
c. as if
d. even if
a. that
b. there
c. where
d. which
agreement.
148
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a. serves
b. deserves
c. conserves
d. reserves
a. guilt
b. crime
c. chance
d. accident
retained earnings
149
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
a ....
a. change in principle
d. change in estimate
shares is maintained
150
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
increases
meeting
a. branch capital
b. branch investment
in ....
a. performance auditing
151
: ﻣﻮﺿﻮع ﺳﻮاﻻت زﺑﺎن ﺗﺨﺼﺼﯽ: ﻋﻨﻮان
آﻣﺎدﮔﯽ آزﻣﻮن
b. compliance auditing
c. financial auditing
d. governmental auditing
its liabilities
152